1. Heard learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State.

1. Heard learned counsel for the petitioners and learned Additional Chief Standing Counsel for the State.

1. The instant writ petition has been filed, inter alia, challenging the refusal on the part of the appellate authority to condone the delay in maintaining the appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017 Hereinafter referred to as the “said Act” by its order dated 27th March, 2024.

As the stand taken by the Department of Commercial Taxes, Government of West Bengal, the amount of Rs. 63,71,353/- has been transferred to the Government of West Bengal. In such circumstances, the assessment order, which was the subject-matter of challenge in the writ petition can no longer survive. The appeal is allowed, the order passed in the writ petition is set aside and the writ petition is allowed and the impugned assessment order dated 21st August, 2023 is set aside.

Writ petition allowed. Orders quashed. Petitioner to reply to show cause notice within three weeks. Adjudicating authority to pass fresh order after hearing petitioner.

The impugned order, dismissing petitioner`s detailed replies, is set aside. Show Cause Notice remitted for re-adjudication. Petitioner given 30 days to respond. Verdict reserves judgment on merits.

The impugned order, lacking consideration of petitioner`s detailed reply, is set aside. Show Cause Notice remitted for re-adjudication. Proper Officer directed to withdraw punitive actions. Petitioner given 30 days to respond. Verdict reserves judgment on merits.

1. Petitioner impugns order dated 17.07.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.09.2018. Petitioner also impugns Show Cause Notice dated 22.06.2022.

1. Petitioner impugns order dated 05.12.2023 whereby the impugned Show Cause Notice dated 25.09.2023 proposing a demand of Rs. 1,08,84,820.00/- against the petitioner has been disposed of and demand including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).

The court dismissed the appeal and set aside the orders, directing authorities to first proceed against the supplier, adhering to exceptional circumstances clarified by CBIC press release before initiating proceedings against the appellant for the non payment of tax liability by the supplier to the exchequer.

On perusal of the impugned order in original passed in Form GST DRC-07, it emerges that the petitioner has been given adequate opportunity of hearing as stated in Para.5.1 to 5.9 of the impugned order and, therefore, the contention of the petitioner that the opportunity of hearing not given is not tenable and the petitioner is, therefore, required to be relegated to avail the alternative efficacious remedy under Section 107 of the GST Act, to challenge the impugned order before the appellate authority.

The writ petition is allowed; Annexure-P/1 order set aside. Matter remanded to First Appellate Authority for consideration on merits per Annexure-P/6 and P/8, directing a speaking order.